Subject The control over targeted use of budgetary funds and fulfillment of conditions and requirements of legislation by the State assistance recipients becomes particularly relevant. It necessitates further development of methodological basis of department control over targeted use of State assistance in agricultural enterprises. Objectives The aim of this scientific article is to develop methods of State departmental control over compliance with the requirements set up for the recipients of State assistance and targeted use of budgetary funds provided to agricultural firms. I analyzed scientific approaches to the definition of control, defined the concept of control over State assistance, considered the process of control and practical realization of its methods. Methods I have studied of the methods of departmental control over targeted use of State assistance using general scientific methods, such as comparison, systematization and generalization of information of normative documents and scientific sources, as well as formal, normative and counter checks, mutual control, and chronological analysis. Results I have offered the methodology of State control over targeted use of budget funds, and compliance of a subsidy recipient with the conditions, aims and procedures of subsidy issuance. I identified the sequence of the auditor's actions to reveal the signs indicating to any doubt regarding the targeted use of State funds, taking into account the specifics of agricultural firm, including the purchase of mineral fertilizers at the expense of budget funds. Conclusions and Relevance I conclude that improper use of State funds allocated to the development of agricultural production has a negative impact on the development of both an individual enterprise and the entire industry. Therefore, the State assistance requires certain control. The material of the scientific article can serve as a practical instrument for State audit and revision services during on-site and off-site inspections of compliance with conditions and requirements of budget funds granting, as well as the compliance audit within the system of internal control of farms with respect to compliance with laws and regulations.
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